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Lead Contamination of State Armories (Follow-Up)
… possible lead dust hazard in ARNG armories, with personal exposure possibly resulting in growth disorders as well as …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followState Comptroller DiNapoli Releases Audits
… to cover program expenses, as required by the federal Clean Air Act and New York’s Clean Air Compliance Act. Program revenues decreased 38.8 …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsMedicaid Program – Improper Payments to a Physical Therapist
… program, billed Medicaid in accordance with its policies and guidelines and whether Medicaid made improper payments. The audit covers … Background Mark Amir is a physical therapist who owns and operates Madison Physical Therapy located in Brooklyn, … program billed Medicaid in accordance with its policies and guideline …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistDiNapoli: State Tax Receipts Outpaced Projections Through December
… under the new administration could potentially have an impact on state revenues.” Personal income tax (PIT) receipts … the same period in SFY 2023-24, reflecting, in part, the impact of wage and financial market growth over the course of the year. Year-to-date consumption and use tax …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberTown of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Town of Howard - Fund Balance Management (2018M-192)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed fund balance. Key Findings The Board’s management of fund balance was not effective. As … Determine whether the Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192The Tourism Industry in New York City
… no more than $5). Many occupations in the tourism industry pay the minimum wage, as these jobs generally do not require … of app-based for-hire cars and established a minimum pay schedule. Pandemic Impact As the COVID-19 pandemic began … 17 If tourism-dependent properties are unable to pay property taxes, this could further deteriorate tax …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … based on the 2017-18 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Village of Leicester – Financial Management (2025M-7)
… officer. The Village has two operating funds: general and water. The 2024-25 general fund appropriations totaled $185,700 and water fund appropriations totaled $286,875. The general fund … real property taxes, State aid and sales tax, while the water fund is funded primarily with metered water sales. …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7State Comptroller DiNapoli Releases Audits
… Audits Department of Transportation - Payments to WSP USA Inc. Auditors examined a sample of expenses from the 11 … The contract required Tidal Basin to submit staffing and travel plans for the deployment of consultants. Despite this … appropriate without reviewing the approved staffing and travel plans to support that the expenses were authorized by …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… appropriations, which exceeded the limit by 5 percentage points. This trend is projected to continue through 2016-17. … realized in its special education summer school and adult education programs. However, BOCES officials did not … for 20 purchases totaling approximately $257,100. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCity of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… The COVID-19 pandemic has widened the achievement gap that exists … the educational shortfalls and inequities created by the COVID-19 pandemic, but several of them are expected to last … and resourceful in the face of the challenges posed by the COVID-19 pandemic,” DiNapoli said. “It is critical that the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdfDiNapoli: Small Business Owners Are Backbone of New York's Economy
… Thomas P. DiNapoli details how vital small businesses are to New York’s economy, generating nearly $1 trillion in … small business creation and employment. “Small businesses are the foundation of New York’s economy, stimulating … industries that provide the greatest total employment are health care and leisure activities, making up 33.7% of …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… performance against plans. In the establish control phase, the SFS records the appropriation and segregation … by agency management are also recorded. In the execution phase, the SFS processes vouchers and encumbrances, provides … available to agencies that require them. In the evaluation phase, the SFS provides budgetary reporting which shows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsCity of Amsterdam – Budget Review (B20-5-8)
… for Aid and Incentives for Municipalities, property registration fees, metered sewer rents and golf course fees …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… gained jobs at a greater rate in 2022 than the country, but its unemployment rate still lags the nation (5.8% vs. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDiNapoli: Tax Breaks From IDAs Continue to Climb
… 2015, IDA projects reported a total of 608,825 full-time jobs, with an increase of 224,734 jobs over the life of these projects, at a median cost of … the largest job gains in 2015 were: New York City (33,956 jobs at a net cost of $2,522 per job gained); Monroe County …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climb